CBP Form 7552_Instructions

Delivery Certificate for Purposes of Drawback CBP Form 7552
(Instructions)

TYPE OF CERTIFICATE
This form may be used as a certificate of delivery (CD) or as a certificate of
manufacture and delivery (CM&D). Please check the appropriate box for the method
of filing this document.
A new form (CBP Form 7552) as a certificate of manufacture and delivery, must be
prepared each time there is a change to the merchandise due to an additional
manufacturing operation.
A new form (CBP Form 7552) as a certificate of delivery, must be prepared each
time merchandise transfers to a different company. Only one import entry can be
listed on a Certificate of Delivery unless written permission is received from a
Drawback Center to list more than one.
If continuation sheets are used, the same column headings must be used.
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For Certificates of Delivery, complete block 6-12, 14-21, and 31.
For Certificates of Manufacture & Delivery, complete all blocks, except block 14.
___________________________________________________________________
1. CM&D Number - Record the six-digit number assigned to this document. This
number is available from the Drawback Center to repeat filers as a preassigned group to an individual company. If a company is not a repeat filer,
the Drawback Center will assign the number and notify the company.
2. Port Code - Record the four-digit numeric code of the port where the document is
filed. The port code should be shown as follows: NNNN (no spaces or
hyphens). The port codes for the four drawback centers are as follows:
Chicago 3901
Houston 5301

New York 1001
San Francisco 2809

3. Drawback Ruling Number - Indicate the general or specific manufacturing
drawback ruling number assigned to your company. The format is NNNNNNN-NNN. If a ruling is pending a Customs and Border Protection (CBP)
approval, indicate "pending" in this block.

4. Type Code - Indicate the appropriate two-digit numeric codes as reflected below:
41 - Direct Identification Manufacturing
44 - Substitution Manufacturing
46 - Other
5. ID Number of Transferor - Record the IRS, social security or CBP assigned
number of the transferor. The following formats shall be used:
IRS number with suffix
Social security number
CBP assigned number

NN-NNNNNNNXX
NNN-NN-NNNN
NNNNNN-NNNNN

Note: The suffix (XX) is integral to the IRS number. If a specific suffix has not
been added via a CBP-5106, add 2 zeros at the end.
6. From Transferor - Record the company name and complete address from whom
the delivery was made.
7. To Transferee - Record the company name and complete address to whom the
merchandise was delivered.
Imported Duty Paid, Designated Merchandise or Drawback Product
8. Use - Indicate the appropriate type that pertains to this merchandise and its
intended use. The type codes are:
I - Import (the original imported item)
D - Drawback Product
CI - Commercially Interchangeable ((j)(2) only)
P1 - Petroleum Derivative (1313(p)(2)(ii)
P2 - Petroleum Derivative (1313(p)(2)(iv)
D - If articles were received on a CM&D, and are now being delivered to
a second party without changing them; or these articles will now be used
in a second manufacturing operation.
CI - Merchandise actually transferred is commercially interchangeable with
the original import. This merchandise cannot be used in a manufacturing
operation.

P1 - Company manufactured a finished petroleum derivative which is
being substituted or which is transferred from manufacturer to exporter
for which exporter can substitute.
P2 - Company imported a finished petroleum derivative which is being
substituted by exporter or was received by exporter for which exporter can
substitute.
When this document is used as a CD only, types I, D, CI or P2 can be used.
When preparing a CM&D, types I, D, or P1 can be used.
9. Import Entry or CM&D Number(s) - Record import entry number(s) or CM&D
number(s) you are designating, on which this drawback transaction is based.
These numbers are used to identify the entry for retrieval in order to verify
actual duties paid and merchandise imported. Entry numbers consist of
XXXNNNNNNN-C and appear on the CBP Form 7501 or the delivery
certificate prepared by the importer and issued to your company.
If the product received was manufactured under drawback regulations
by another company using imported merchandise, enter the six digit
Certificate of Manufacture and Delivery number (CM NNNNNN).
If the claim does not reflect the appropriate number of digits, the claim will
need to be corrected.
10. Port Code - Record the four digit numeric code of the port where the CBP Form
7501 was entered. The port code for a CM&D must be the number of the
Drawback Center where the CM&D is on file.
11. Import Date - Record the numeric eight-digit import date on the import entry. For
1313(p) provide the entry date in lieu of the import date.
12. CD - Complete only if a subsequent transfer via CD of merchandise imported by
someone else or when the manufacturer preparing a CM&D is not the
importer. If the transfer was not the importer shown on CBP Form 7501, a
Certificate of Delivery (CD) must be issued. Record a "Y" to indicate you are
not the importer, but have a CD in your possession from the importer.
13a. Date Received - Complete if you are filing a CM&D under 1313(b). Record
the numeric date or range of dates when the merchandise was received
at the factory for processing.
13b. Date(s) Used - If you are filing a CM&D under 1313(b), record the numeric
date, or inclusive dates the designated (imported) merchandise was used to
manufacture a new and different article. The manufacture process must be
completed within three years after receipt at the factory of the designated
merchandise.

14. Date Delivered - Complete for Certificate of Delivery only. Record the
numeric eight digit date or range of dates on which the merchandise was
delivered to the transferee, date title transferred or delivered on
consignment.
15. HTSUS Number - Furnish the six-digit HTSUS number from the CBP 7501 or
as shown on the CD that was issued. (Not required if a CM&D No. is listed
in block #9).
16. Description of Merchandise - Provide a description of the imported
merchandise (as shown on the import invoice) or the drawback product
received on a CBP Form 7552 that covers this drawback transaction.
Include in the description any model, style or part numbers and/or grades;
colors; and sizes.
List all items that are selected for designation that are on an individual
import entry number before proceeding to the next import entry number
and its information.
If a CM&D No. is listed in block 9, use the description from block 24
of the CM&D.
17. Quantity & unit of measure - Record the quantity and unit of measure (as
shown on the import invoice) of the designated merchandise or drawback
products.(This block can be shown as individual columns on an attachment.)
18. Entered Value Per Unit - Record the entered value per unit for ad valorem duty
rates for the amount of designated merchandise or use appropriate unit of
measure with specific duty rate. This is obtained from the import invoice or
certificate of delivery (CD). If the quantity designated is less than the total
quantity shown on the invoice or CD, the value must be recalculated for the
quantity actually used for this document. (Any changes included on the CBPForm 7501such as exchange rates, added dutiable charges, or subtracted
non-dutiable charges must be included in this recalculation.) If drawback
products are received from a CM&D, no entered value per unit is required.
19. Duty (100%) - Record the total duty paid on the delivered merchandise. (If
drawback products are received from a CM&D, use the figure from block
28 and calculate for quantity being used.)
20. Total - Record the grand total of all amounts in #19 above.
21. Contact Name, Address, Phone and Facsimile Number of Preparer - Type
in the name, email address, address, phone and facsimile number of the
person preparing this document. When items need to be corrected or
additional information is required, the drawback office will contact the
named individual.

Manufactured Articles
22. Quantity & Description of Merchandise Used - Record the quantity and
description of the merchandise used in the manufacture process. If
substituted merchandise is used, it must meet the same kind and quality
requirements as stated in the manufacturing drawback ruling. The substituted
merchandise must be used to manufacture the delivered articles within 3
years after the date in block13 (Complete for 1313(b) or 1313(p)).
23. Date(s) Manufactured - Record the numeric date or inclusive dates on which
the manufacture or production of the delivered article was completed.
24. Description of Articles Manufactured - Record the description of each article
manufactured or produced in accordance with the drawback ruling number.
Include in the description any model, style or part numbers.
25. Quantity and Unit of Measure - Provide the quantity for each individual item
and the unit of measure.
26. Date Delivered - Record the numeric eight digit date, or range of dates, on
which the merchandise was physically delivered to the transferee.
27. Duty Available on Manufactured Articles - Add all duties shown in block 19 for
total duty that applies to each new article.
28. Drawback Available Per Unit of Measure on Manufactured Articles - Divide
the dollar amount in block 27 by the total new articles for a per unit figure. If
more than one article is made apportion the duty, based on the bill of
material, to each article.
29. Factory Location - Indicate city and state.
30. Exhibits - Check a box and attach the exhibit to this document if you are using
one of the following:
Relative Value - If multiple products are produced concurrently in
the manufacture process. The amount of drawback paid will be
based on the relative value distribution of only the articles
delivered.
Petroleum - If petroleum is the imported merchandise, see C.R.
191,Appendix B, for the exhibits attached.
Domestic Tax Paid Alcohol - If domestic tax paid alcohol is used to
manufacture or produce flavoring extracts and medicinal or toilet
preparations (including perfumery).

Piece Goods - If finished piece goods are the manufactured article
(articles of clothing not made).
Waste Calculation - If the basis of claim is used in less valuable
waste on your drawback ruling.
Recycled - If during destruction any material is recovered from
imported merchandise or article manufactured from imported
merchandise.
Merchandise Processing Fee - If drawback is being claimed under
unused merchandise (1313(J)(1) or (J)(2)) provisions.

Harbor Maintenance Fee - If drawback is being claimed
under unused merchandise (1313(J)(1) or (J)(2))
provisions
Other Taxes and Fees Paid – If drawback is being claimed on
any other taxes or fees.
(Sample exhibits and instructions on how to prepare these exhibits can be
requested from any drawback center.)
31. Status - Complete if based on liquidated or estimated duties, voluntary tenders
or other payment of duties. If an import entry listed on the claim is subject to
an open issue, e.g. protests, reconciliation, etc., you must check the
appropriate box, and identify that entry on the coding sheet or in this
document.
___________________________________________________________________

You are required to make statements and declarations for the articles on this
document. Each is self-explanatory. 19 CFR 191.10 and 191.24
The following are the four Drawback Centers:
Customs and Border Protection
1100 Raymond Boulevard
Room 310
Newark, NJ 07102
Customs and Border Protection
5600 Pearl Street
Rosemont, IL 60018-5213
Customs and Border Protection

2350 N. Sam Houston Pkwy E
Room 9-125
Houston, TX 77032
Customs and Border Protection
555 Battery Street
Room 107
San Francisco, CA 94126